Short answer. Only up to a point. Rule 39, Section 13 exempts Household furniture and utensils necessary for housekeeping that the family actually uses, of a value not exceeding one hundred thousand pesos, and the judgment debtor chooses which items make up that allowance.
What the law says
Household furniture and utensils necessary for housekeeping, and used for that purpose by the judgment obligor and his family, such as the judgment obligor may select, of a value not exceeding one hundred thousand pesos
Rule 39, Section 13 — Property exempt from execution. Read the full provision →
Three conditions, all of which must hold
The clause is tighter than its reputation. The items must be household furniture or utensils; they must be necessary for housekeeping; and they must be actually used for that purpose by the debtor and the family. A dining set in daily use is squarely inside the words. Equipment kept for resale, or a second set stored in a spare room, is not being used for housekeeping and does not fit the clause however domestic it looks. The test is function in the household, not the category printed on the receipt.
The hundred-thousand-peso ceiling
Unlike the exemption for life insurance proceeds, this one is capped: the protected items must be of a value not exceeding one hundred thousand pesos. That is a limit on the total allowance, not a per-item price tag, and it means a household cannot place everything it owns behind this clause. Where the furnishings are worth more than the ceiling, the excess is not protected by this provision and may be levied on like any other property.
You choose what to keep
One detail is easy to miss and genuinely useful: the exempt items are such as the judgment obligor may select. The choice belongs to the person whose property is being levied on, not to the sheriff and not to the creditor. Within the ceiling, you can protect the beds and the cooking equipment rather than whatever happens to be nearest the door. Make the selection deliberately and in writing rather than leaving it to be inferred afterwards.
The proviso that overrides everything
Section 13 closes by removing the exemption where the judgment is for the price of the very thing, or on a foreclosure of a mortgage over it. Appliances bought on instalment are the everyday example: if the seller sues for the unpaid price and wins, the buyer cannot use this clause to keep the item. The exemption protects a household against unrelated creditors, not against the person who supplied or financed the goods.